Paragraph 47
(1)
Section 431A (provision relating to restricted securities) is amended as follows.
(2)
In the heading for “approved” substitute “ tax advantaged ”.
(3)
In subsection (2)(a) for “an approved” substitute “ a Schedule 2 ”.
Section 431A (provision relating to restricted securities) is amended as follows.
In the heading for “approved” substitute “ tax advantaged ”.
In subsection (2)(a) for “an approved” substitute “ a Schedule 2 ”.